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Issue: Vol 161, Issue 4161
5 Jun 2008
View other Issues
IN THIS ISSUE
Present for Miss Jones?
Payments to employees are not always taxable as remuneration, explains JOHN HODGSON
Whistleblower
From: Tony Blair MP. To: Gordon Brown
The green man
Nick Goulding, the new president of the Chartered Institute of Taxation, discusses his aspirations for the year with ALLISON PLAGER
Fitness for purpose
A recent case highlights aspects of the expenses rules for employment income. MIKE SCOLTOCK explains its impact
Customer service?
JULIE CAMERON offers a perspective on the service HMRC offer their 'customers'
Tactical misinformation
Is a form 64-8 worth the paper it's written on, asks ROBERT CLUBB
A flat in flat rate?
Must a businessman's rental income be included in the VAT flat rate scheme?
Doing the splits
Allocating main residence tax relief to a property partly used as a 'bed and breakfast' business
Land of the free
UK tax return obligations for a new non-resident
Laundry time
Do the latest money laundering regulations apply to everyone in tax practice?
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READERS'
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Feedback: 4 December 2025
Readers’ forum: Should we cancel group registration retrospectively?
Readers’ forum: Where there’s a will, there’s a way
Readers’ forum: The Queen’s Gambit
Readers’ forum: Race against time
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NEWS
Read All
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted
Investment interest and property rates hiked and personal tax thresholds frozen until 2031
DEADLINE DATES
Deadline dates for January 2026
CASES
Read All
Holiday pay was not part of regular salary
Nutella biscuits were not chocolate covered
Conditions for additional dwelling supplement not met
HMRC’s letter was not amenable to judicial review
No reasonable excuse for failing to submit ATED returns
MOST POPULAR
This week's opinion: 4 December 2025
Working from home allowance axed
Government softens stance on unused reliefs
Late quarterly submission fines delayed to 2027
Salary sacrifice for pensions to be restricted